SIRAJUDDIN ABDUL SAMAD CHAUDHARY,PUNE vs. INCOME-TAX OFFICER, WARD -9(1), PUNE

Heard the ld. DR through Virtual Court and gone through the relevant material on record. There is no appearance from the side of the assessee. It is seen that the Assessing Officer as well as the ld. first appellate authority have passed ex parte orders qua the assessee. The assessee in the grounds of appeal has also challenged the ex parte order as bad in law. In the Sirajuddin Abdul Samad Chaudhary given circumstances and without going into the merits of the appeal, I set-aside the impugned order and remit the matter to the file of the AO for framing the assessment afresh as per law after allowing a reasonable opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes